§ 58.1-468. Failure of employer to pay over tax withheld
In the event that any employer deducts and withholds taxes from the compensation of an employee but fails to pay over the money so deducted and withheld to the Commonwealth, such employee shall not be held liable for the payment of such taxes but shall be entitled to a credit for the moneys so deducted and withheld as if the same had legally been paid over by the employer as required by this chapter. The burden of proving that such an employer deducted and lawfully withheld state income tax shall rest upon the employee.
(Code 1950, § 58-151.8:1; 1970, c. 369; 1984, c. 675.)
Sections: Previous 58.1-461 58.1-462 58.1-463 58.1-464 58.1-465 58.1-466 58.1-467 58.1-468 58.1-469 58.1-470 58.1-471 58.1-472 58.1-473 58.1-474 58.1-475 NextLast modified: April 3, 2009